1979 (1) TMI 226

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....of the learned Judge has to be affirmed. The learned Judge allowed the writ petition and quashed exhibit P-7 order imposing penalty on the writ petitioner on the ground that the penalty had been imposed beyond the time indicated by the provisions of section 19 of the Act. We think that this conclusion of the learned Judge is correct. In view of this, we think it unnecessary to consider the other p....

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....reopening the assessment was also carried up in appeal. The appeal was partly allowed by deleting a part of the turnover added. The appellate order was dated 26th April, 1974. In pursuance of this order on appeal, a revised order of assessment was passed by the Sales Tax Officer on 19th September, 1974. Thereafter, a notice or a fresh notice for imposition of penalty was issued on 14th November, 1....

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.... a rate lower than the rate at which it is assessable or the deduction that has been wrongly made and assess the tax payable on such turnover after issuing a notice on the dealer and after making such enquiry as it may consider necessary: Provided that before making an assessment under this sub-section the dealer shall be given a reasonable opportunity of being heard. (2) In making an assess....

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....l order of assessment, if any, passed in the matter, has been the subject-matter of an appeal or revision. (4) In computing the period of limitation for the purposes of this section, the time during which the proceedings for assessment remained stayed under the orders of a civil court or other competent authority shall be excluded." From section 19(1), it is clear that the time-limit indicat....